{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BD13591492.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BD13591492#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BD13591492.json"},"dc:title":[{"@value":"租税法"},{"@value":"ソゼイホウ","@language":"ja-hrkt"}],"dcterms:alternative":["Tax law","租税法"],"dc:creator":"岡村忠生, 酒井貴子, 田中晶国著","dc:publisher":[{"@value":"有斐閣"}],"dcterms:extent":"xii, 328p","cinii:size":"19cm","dc:language":"jpn","dc:date":"2025","cinii:ncid":"BD13591492","prism:edition":"第5版","cinii:ownerCount":"114","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA09670432#entity","@type":"foaf:Person","foaf:name":[{"@value":"岡村, 忠生 "},{"@value":"オカムラ, タダオ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA17218327#entity","@type":"foaf:Person","foaf:name":[{"@value":"酒井, 貴子"},{"@value":"サカイ, タカコ","@language":"ja-hrkt"}]},{"@id":"https://ci.nii.ac.jp/author/DA18864382#entity","@type":"foaf:Person","foaf:name":[{"@value":"田中, 晶国"},{"@value":"タナカ, マサクニ","@language":"ja-hrkt"}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001018","@type":"foaf:Organization","foaf:name":"北海道大学 附属図書館 北図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hokudai.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA001007","@type":"foaf:Organization","foaf:name":"北海道大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hokudai.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA001379","@type":"foaf:Organization","foaf:name":"東北大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.library.tohoku.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA012273","@type":"foaf:Organization","foaf:name":"筑波大学 附属図書館 大塚図書館","rdfs:seeAlso":{"@id":"https://www.tulips.tsukuba.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA001798","@type":"foaf:Organization","foaf:name":"東京大学 駒場図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA001787","@type":"foaf:Organization","foaf:name":"東京大学 総合図書館","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA011747","@type":"foaf:Organization","foaf:name":"東京大学 法学部","rdfs:seeAlso":{"@id":"https://opac.dl.itc.u-tokyo.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA002010","@type":"foaf:Organization","foaf:name":"一橋大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hit-u.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA002065","@type":"foaf:Organization","foaf:name":"横浜国立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.ynu.ac.jp/opc/recordID/catalog.bib/BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA002087","@type":"foaf:Organization","foaf:name":"新潟大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.lib.niigata-u.ac.jp/opc/recordID/catalog.bib/BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA002407","@type":"foaf:Organization","foaf:name":"名古屋大学 附属図書館","rdfs:seeAlso":{"@id":"https://m-opac.nul.nagoya-u.ac.jp/iwjs0023opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492&initFlg=_RESULT_SET_NOTBIB"}},{"@id":"https://ci.nii.ac.jp/library/FA002597","@type":"foaf:Organization","foaf:name":"滋賀大学 附属図書館","rdfs:seeAlso":{"@id":"https://library.shiga-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA002611","@type":"foaf:Organization","foaf:name":"京都大学 附属図書館","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA002622","@type":"foaf:Organization","foaf:name":"京都大学 吉田南総合図書館","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA002848","@type":"foaf:Organization","foaf:name":"大阪大学 附属図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.library.osaka-u.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA002994","@type":"foaf:Organization","foaf:name":"神戸大学 附属図書館 社会科学系図書館","rdfs:seeAlso":{"@id":"https://op.lib.kobe-u.ac.jp/opac/opac_openurl/?rfe_dat=ncid/BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA003148","@type":"foaf:Organization","foaf:name":"島根大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.shimane-u.ac.jp/opac/opac_link/ncid/BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA003352","@type":"foaf:Organization","foaf:name":"香川大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.kagawa-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA003454","@type":"foaf:Organization","foaf:name":"九州大学 中央図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kyushu-u.ac.jp/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA003691","@type":"foaf:Organization","foaf:name":"琉球大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.u-ryukyu.ac.jp/opc/xc/search/*?os[isbn]=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA003760","@type":"foaf:Organization","foaf:name":"東京都立大学 図書館","rdfs:seeAlso":{"@id":"https://opactmu.lib.tmu.ac.jp/iwjs0013opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA003771","@type":"foaf:Organization","foaf:name":"横浜市立大学 学術情報センター","rdfs:seeAlso":{"@id":"https://opac.yokohama-cu.ac.jp/opac/search?&target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA003873","@type":"foaf:Organization","foaf:name":"名古屋市立大学 総合情報センター 山の畑分館","rdfs:seeAlso":{"@id":"https://opac-search.adm.nagoya-cu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA003964","@type":"foaf:Organization","foaf:name":"大阪公立大学 杉本図書館","rdfs:seeAlso":{"@id":"https://opac.ao.omu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004209","@type":"foaf:Organization","foaf:name":"熊本県立大学 図書館","rdfs:seeAlso":{"@id":"https://wwwlib.pu-kumamoto.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004231","@type":"foaf:Organization","foaf:name":"札幌大学 図書館","rdfs:seeAlso":{"@id":"http://lsvopac.sapporo-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004297","@type":"foaf:Organization","foaf:name":"北星学園大学 図書館","rdfs:seeAlso":{"@id":"http://opac.hokusei.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004311","@type":"foaf:Organization","foaf:name":"北海学園大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.hgu.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004581","@type":"foaf:Organization","foaf:name":"茨城キリスト教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.icc.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004606","@type":"foaf:Organization","foaf:name":"流通経済大学 図書館","rdfs:seeAlso":{"@id":"http://lib.rku.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004672","@type":"foaf:Organization","foaf:name":"跡見学園女子大学 新座図書館","rdfs:seeAlso":{"@id":"http://atdailib2.atomi.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004796","@type":"foaf:Organization","foaf:name":"獨協大学 図書館","rdfs:seeAlso":{"@id":"https://spica.dokkyo.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA028240","@type":"foaf:Organization","foaf:name":"文教大学 東京あだち図書館","rdfs:seeAlso":{"@id":"https://opac.bunkyo.ac.jp/opac/opac_openurl?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004887","@type":"foaf:Organization","foaf:name":"千葉商科大学 付属図書館","rdfs:seeAlso":{"@id":"https://www.lib.cuc.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004898","@type":"foaf:Organization","foaf:name":"中央学院大学 図書館","rdfs:seeAlso":{"@id":"http://wwwlib.cgu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004923","@type":"foaf:Organization","foaf:name":"青山学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.agulin.aoyama.ac.jp/iwjs0011opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA004956","@type":"foaf:Organization","foaf:name":"亜細亜大学 図書館","rdfs:seeAlso":{"@id":"http://aslbrsv.asia-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005019","@type":"foaf:Organization","foaf:name":"学習院大学 図書館","rdfs:seeAlso":{"@id":"https://glim-op.glim.gakushuin.ac.jp/webopac/cattab.do?sp_srh_flg=true&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005256","@type":"foaf:Organization","foaf:name":"国学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kokugakuin.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005278","@type":"foaf:Organization","foaf:name":"国士舘大学 図書館・情報メディアセンター","rdfs:seeAlso":{"@id":"https://opac.kokushikan.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005289","@type":"foaf:Organization","foaf:name":"駒澤大学 図書館","rdfs:seeAlso":{"@id":"http://wwwopac.komazawa-u.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005358","@type":"foaf:Organization","foaf:name":"上智大学 図書館","rdfs:seeAlso":{"@id":"https://www.lib.sophia.ac.jp/opac/opac_openurl?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005405","@type":"foaf:Organization","foaf:name":"昭和女子大学 図書館","rdfs:seeAlso":{"@id":"https://lib.swu.ac.jp/CARIN/CARINOPACLINK.HTM?AL=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005471","@type":"foaf:Organization","foaf:name":"成蹊大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seikei.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005493","@type":"foaf:Organization","foaf:name":"成城大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.seijo.ac.jp/opac/opac_openurl?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA028149","@type":"foaf:Organization","foaf:name":"専修大学 図書館 靖国通り分館 (Knowledge Base)","rdfs:seeAlso":{"@id":"https://opac.lib.senshu-u.ac.jp/iwjs0008opc/ctlsrh.do?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005595","@type":"foaf:Organization","foaf:name":"大東文化大学 図書館","rdfs:seeAlso":{"@id":"https://opac.daito.ac.jp/opac/opac_openurl?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005609","@type":"foaf:Organization","foaf:name":"大東文化大学 60周年記念図書館","rdfs:seeAlso":{"@id":"https://opac.daito.ac.jp/opac/opac_openurl?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005620","@type":"foaf:Organization","foaf:name":"高千穂大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA005631","@type":"foaf:Organization","foaf:name":"拓殖大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005642","@type":"foaf:Organization","foaf:name":"拓殖大学 八王子図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA017142","@type":"foaf:Organization","foaf:name":"東海大学 付属図書館 品川図書館","rdfs:seeAlso":{"@id":"https://opac.time.u-tokai.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA005970","@type":"foaf:Organization","foaf:name":"東京経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.tku.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA006496","@type":"foaf:Organization","foaf:name":"日本女子大学 図書館","rdfs:seeAlso":{"@id":"https://mylib.jwu.ac.jp/iwjs0010opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA006623","@type":"foaf:Organization","foaf:name":"武蔵大学 図書館","rdfs:seeAlso":{"@id":"https://opac-u.lib.musashi.ac.jp/iwjs0019opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA006678","@type":"foaf:Organization","foaf:name":"明治大学 図書館","rdfs:seeAlso":{"@id":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA006678","@type":"foaf:Organization","foaf:name":"明治大学 図書館","rdfs:seeAlso":{"@id":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA006678","@type":"foaf:Organization","foaf:name":"明治大学 図書館","rdfs:seeAlso":{"@id":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA006714","@type":"foaf:Organization","foaf:name":"明治学院大学 図書館","rdfs:seeAlso":{"@id":"https://mgopac.meijigakuin.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA006714","@type":"foaf:Organization","foaf:name":"明治学院大学 図書館","rdfs:seeAlso":{"@id":"https://mgopac.meijigakuin.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA006758","@type":"foaf:Organization","foaf:name":"立教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.rikkyo.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA006849","@type":"foaf:Organization","foaf:name":"神奈川大学 図書館","rdfs:seeAlso":{"@id":"http://opac.kanagawa-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA028579","@type":"foaf:Organization","foaf:name":"関東学院大学 関内図書室","rdfs:seeAlso":{"@id":"https://kguopac.kanto-gakuin.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA012411","@type":"foaf:Organization","foaf:name":"朝日大学 図書館分室","rdfs:seeAlso":{"@id":"https://lopac.asahi-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA025162","@type":"foaf:Organization","foaf:name":"常葉大学 附属図書館(水落)","rdfs:seeAlso":{"@id":"http://lib.tokoha-u.ac.jp/intrasite/CARINOPACLINK.HTM?OAL=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA012262","@type":"foaf:Organization","foaf:name":"愛知大学 名古屋図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007193","@type":"foaf:Organization","foaf:name":"愛知大学 車道図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007262","@type":"foaf:Organization","foaf:name":"愛知淑徳大学 図書館","rdfs:seeAlso":{"@id":"https://cat.lib.aasa.ac.jp/opac/search?autoDetail=true&searchmode=complex&target=local&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007375","@type":"foaf:Organization","foaf:name":"名古屋学院大学 学術情報センター","rdfs:seeAlso":{"@id":"http://jupiter.ngu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007433","@type":"foaf:Organization","foaf:name":"南山大学 ライネルス中央図書館","rdfs:seeAlso":{"@id":"https://lib-opac.jim.nanzan-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007444","@type":"foaf:Organization","foaf:name":"日本福祉大学 付属図書館","rdfs:seeAlso":{"@id":"http://library.n-fukushi.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA012218","@type":"foaf:Organization","foaf:name":"京都産業大学 図書館","rdfs:seeAlso":{"@id":"https://ksucat2.kyoto-su.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007670","@type":"foaf:Organization","foaf:name":"同志社大学 図書館","rdfs:seeAlso":{"@id":"https://doors.doshisha.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007739","@type":"foaf:Organization","foaf:name":"立命館大学 図書館","rdfs:seeAlso":{"@id":"http://runners.ritsumei.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007750","@type":"foaf:Organization","foaf:name":"龍谷大学 深草図書館","rdfs:seeAlso":{"@id":"https://opac.ryukoku.ac.jp/iwjs0005opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007794","@type":"foaf:Organization","foaf:name":"大阪学院大学 図書館","rdfs:seeAlso":{"@id":"https://lib1.osaka-gu.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007808","@type":"foaf:Organization","foaf:name":"大阪経済大学 図書館","rdfs:seeAlso":{"@id":"https://opac.osaka-ue.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007852","@type":"foaf:Organization","foaf:name":"大阪産業大学 綜合図書館","rdfs:seeAlso":{"@id":"https://library.cnt.osaka-sandai.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA007954","@type":"foaf:Organization","foaf:name":"追手門学院大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib-opac.otemon.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008028","@type":"foaf:Organization","foaf:name":"近畿大学 中央図書館","rdfs:seeAlso":{"@id":"https://opac.clib.kindai.ac.jp/iwjs0014opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008072","@type":"foaf:Organization","foaf:name":"四天王寺大学 図書館","rdfs:seeAlso":{"@id":"http://opac.shitennoji.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008083","@type":"foaf:Organization","foaf:name":"摂南大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.setsunan.ac.jp/iwjs0021op2/ctlsrh.do?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008152","@type":"foaf:Organization","foaf:name":"阪南大学 図書館","rdfs:seeAlso":{"@id":"http://opac-lime.hannan-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008174","@type":"foaf:Organization","foaf:name":"桃山学院大学 附属図書館","rdfs:seeAlso":{"@id":"http://indus.andrew.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008221","@type":"foaf:Organization","foaf:name":"関西学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kwansei.ac.jp/iwjs0001opc/cattab.do?sp_srh_flg=true&tab_num=0&locale=ja&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008221","@type":"foaf:Organization","foaf:name":"関西学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kwansei.ac.jp/iwjs0001opc/cattab.do?sp_srh_flg=true&tab_num=0&locale=ja&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008243","@type":"foaf:Organization","foaf:name":"甲南大学 図書館","rdfs:seeAlso":{"@id":"https://library.konan-u.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA023542","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 ポートアイランドキャンパス館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008447","@type":"foaf:Organization","foaf:name":"帝塚山大学 図書館 本館 (東生駒キャンパス図書館)","rdfs:seeAlso":{"@id":"https://lib.tezukayama-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008505","@type":"foaf:Organization","foaf:name":"岡山商科大学 附属図書館"},{"@id":"https://ci.nii.ac.jp/library/FA008618","@type":"foaf:Organization","foaf:name":"広島修道大学 図書館","rdfs:seeAlso":{"@id":"https://library.shudo-u.ac.jp/opac/search?autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008742","@type":"foaf:Organization","foaf:name":"徳島文理大学 図書館","rdfs:seeAlso":{"@id":"https://lib-opac.bunri-u.ac.jp/mylimedio/search/search.do?mode=comp&target=local&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008786","@type":"foaf:Organization","foaf:name":"九州共立大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.kyukyo-u.ac.jp/opac/search?target=local&searchmode=complex&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008811","@type":"foaf:Organization","foaf:name":"久留米大学 附属図書館 御井学舎分館","rdfs:seeAlso":{"@id":"http://lib.kurume-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008855","@type":"foaf:Organization","foaf:name":"西南学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seinan-gu.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA008913","@type":"foaf:Organization","foaf:name":"福岡大学 図書館","rdfs:seeAlso":{"@id":"https://fuopac.lib.fukuoka-u.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA009042","@type":"foaf:Organization","foaf:name":"熊本学園大学 図書館","rdfs:seeAlso":{"@id":"https://lib-opac.kumagaku.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA009111","@type":"foaf:Organization","foaf:name":"鹿児島国際大学 附属図書館","rdfs:seeAlso":{"@id":"http://lbweb.iuk.ac.jp/opc/recordID/catalog.bib/BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA009122","@type":"foaf:Organization","foaf:name":"志學館大学 図書館","rdfs:seeAlso":{"@id":"https://opac.shigakukan.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA009155","@type":"foaf:Organization","foaf:name":"沖縄国際大学 図書館","rdfs:seeAlso":{"@id":"https://opac.okiu.ac.jp/opac/opac_openurl/?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA010959","@type":"foaf:Organization","foaf:name":"奈良県立図書情報館","rdfs:seeAlso":{"@id":"http://opacsvr01.library.pref.nara.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA011135","@type":"foaf:Organization","foaf:name":"労働政策研究・研修機構   労働図書館","rdfs:seeAlso":{"@id":"https://lib2.jil.go.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA012841","@type":"foaf:Organization","foaf:name":"駿河台大学 メディアセンター","rdfs:seeAlso":{"@id":"https://voyager.surugadai.ac.jp/CARIN/CARINOPACLINK.HTM?AL=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA021944","@type":"foaf:Organization","foaf:name":"白鴎大学 総合図書館","rdfs:seeAlso":{"@id":"https://glib.hakuoh.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA01517X","@type":"foaf:Organization","foaf:name":"目白大学 新宿図書館","rdfs:seeAlso":{"@id":"https://toshokan.mejiro.ac.jp/opac/opac_search/?lang=0&amode=2&appname=Netscape&version=5&cmode=0&smode=0&kywd=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA015475","@type":"foaf:Organization","foaf:name":"滋賀県立大学 図書情報センター","rdfs:seeAlso":{"@id":"http://www.lib.usp.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA017197","@type":"foaf:Organization","foaf:name":"東海学園大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA017958","@type":"foaf:Organization","foaf:name":"岩手県立大学 メディアセンター","rdfs:seeAlso":{"@id":"http://libipu.iwate-pu.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA018225","@type":"foaf:Organization","foaf:name":"島根県立大学 浜田キャンパス図書館","rdfs:seeAlso":{"@id":"https://opac.u-shimane.ac.jp/opac/search?target=local&s_ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA018484","@type":"foaf:Organization","foaf:name":"嘉悦大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kaetsu.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA018779","@type":"foaf:Organization","foaf:name":"東北文化学園大学 総合情報センター 図書館","rdfs:seeAlso":{"@id":"https://lib-tbgu.opac.jp/opac/ncid_search?ncid=BD13591492"}},{"@id":"https://ci.nii.ac.jp/library/FA018859","@type":"foaf:Organization","foaf:name":"金城大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA022200","@type":"foaf:Organization","foaf:name":"文京学院大学 本郷図書館"},{"@id":"https://ci.nii.ac.jp/library/FA025038","@type":"foaf:Organization","foaf:name":"大原大学院大学 図書室"}],"prism:publicationDate":["2025.10"],"cinii:note":["表現種別: テキスト (ncrcontent), 機器種別: 機器不用 (ncrmedia), キャリア種別: 冊子 (ncrcarrier)"],"dc:subject":["NDC9:345.12","NDC10:345.12","NDLC:AZ-366"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E+--+%E6%B3%95%E4%BB%A4","dc:title":"租税 -- 法令"},{"@id":"https://ci.nii.ac.jp/books/search?q=%E7%A7%9F%E7%A8%8E%E6%B3%95+--+%E6%97%A5%E6%9C%AC","dc:title":"租税法 -- 日本"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BN1367947X#entity","dc:title":"有斐閣アルマ, Specialized","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:9784641222564"}]}]}